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About 20 years ago I interviewed Duane Hussenfeldt, of Sioux City, Iowa, the guy who first did this back in 1950. He had the idea for it for it for a long time, but Ford engines had the bell housing cast onto the block until the 8BA came out, which would have made the conversion too complicated for him to try. When the 8BA came out without the bell housing cast on he bought a brand new crate engine, made a front frame and a bell housing adapter, and raised the hood so the gas tank would clear the engine. The first tractor he put it in was an 8N. He made it to do real work on his farm so he had to retain the 10 gallon fuel tank. It would pull 3-14s in third gear, and he said it was so quiet you could hear the roots popping as the plow cut through them. He made about 20, and then sold the patterns and rights to the Funk Aircraft Company in Kansas. Funk developed a conversion kit for the Ford flathead six, which was a better engine for the purpose.
Since then a lot of people have made their own conversions for poops and chuckles. Tractors with a low hood like this one don't have much fuel capacity and are used for shows instead of serious work.